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Jurnal Cakrawala Akuntansi
Published by Universitas Jambi
ISSN : 19794851     EISSN : 31231918     DOI : https://doi.org/10.22437/jca.
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
As a means of informing diverse research perspectives, Jurnal Cakrawala Akuntansi welcomes authors from various institutional backgrounds. We are committed to publishing high-quality studies that utilize relevant methods and approaches to explore the Indonesian economy and business context. While the journal accepts broad research within economics and business, our primary focus encompasses specific and critical disciplines in accounting, including: Financial Accounting and Reporting Management Accounting and Decision Making Audit and Assurance Services Public Sector and Government Accounting Behavior in Accounting and Finance Forensic Accounting and Financial Investigation Methodologies Used in Research in Accounting Innovation and Technology in Accounting
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 42 Documents
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Comparative Analysis Of Profit Management Of Plantation Companies Listed On The Indonesia Stock Exchange And The Malaysia Stock Exchange In The 2016-2018 Period Izzuddin, Muhammad; Mukhzarudfa, Mukhzarudfa; Jumaili, Salman
Jurnal Cakrawala Akuntansi Vol. 16 No. 1 (2024): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v16i1.46750

Abstract

This study aims to analyze earnings management practices in plantation companies listed on the Indonesia Stock Exchange during the 2016–2018 period using the discretionary accrual approach. The study employs secondary data derived from published financial statements, including asset data, net income, and cash flows. The analysis methods consist of both descriptive and inferential statistical techniques. Discretionary accruals were used as a proxy to detect earnings management behavior.The results reveal that both Indonesian and Malaysian plantation companies engaged in earnings management practices, as indicated by the presence of both positive and negative discretionary accrual values. Descriptive analysis shows that the average discretionary accruals of Indonesian plantation companies are higher than those of Malaysian plantation companies over the observed period. However, inferential analysis using the Independent Sample T-Test indicates that there is no statistically significant difference in the extent of earnings management between plantation companies listed on the Indonesia Stock Exchange and those listed on Bursa Malaysia. Moreover, the average discretionary accruals reflect a negative value, suggesting that earnings management was predominantly conducted through income-decreasing strategies.This study contributes to the comparative financial reporting literature by providing empirical evidence on earnings management behavior in the Southeast Asian plantation sector. The findings offer insights for regulators, auditors, and investors regarding the quality of reported earnings and the financial transparency of publicly listed agricultural firms.
The Influence of Budget Participation, Organizational Commitment, and Total Quality Management (TQM) on Managerial Performance (Empirical Study at Bank Mandiri and Bank Central Asia in Jambi City) Amelia, Putri; Yuliusman, Yuliusman; Jumaili, Salman
Jurnal Cakrawala Akuntansi Vol. 15 No. 1 (2023): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v15i1.46751

Abstract

This study aims to examine the effect of variable Budget Participation, Organizational Commitment and Total Quality Management (TQM) on Managerial Performance at Bank Mandiri and Bank Central Asia in Jambi City. This study uses a saturated sampling technique. Research data collection was carried out by distributing questionnaires to 70 respondents, and questionnaires that could be used were only 62. Data processing using SPSS 22.0 software. Before testing the hypothesis, an instrument quality test and a classic assumption test are performed. The results of testing the quality of the instrument consisting of validity and reliability tests show that all question items are valid and reliable. The results of the classic assumption test which consists of data normality test, multicollinearity test, and heteroscedasticity test show that all data meet the requirements. Hypothesis testing results indicate that simultaneous budgetary participation, organizational commitment and total quality management (tqm) affect managerial performance. Partially, only organizational commitment and total quality management (tqm) variables affect managerial performance, while budgetary participation variables do not affect managerial performance.
The Effect Of Regional Financial Accounting Systems, Internal Control Systems And The Role Of Internal Auditors On The Quality Of Financial Statements (Study on Regional Apparatus Organizations of Jambi Province) Siburian, Moria Norberta; Wahyudi, Ilham; Erwati, Misni
Jurnal Cakrawala Akuntansi Vol. 15 No. 2 (2023): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v15i2.46752

Abstract

The purpose of this study is to examine the influence of the regional financial accounting system, internal control system, and the role of internal auditors on the quality of financial reports within the Jambi Province Regional Apparatus Organization. The research was conducted across various government offices by involving financial administration officers and expenditure treasurers as respondents. Data were collected using a questionnaire and analyzed through linear regression techniques with the support of statistical software. The findings indicate that both the regional financial accounting system and the role of internal auditors have a significant impact on improving the quality of financial reporting. Conversely, the internal control system does not show a notable influence. These results imply that enhancing accounting systems and empowering internal audit functions can contribute meaningfully to better financial governance in regional institutions.
Factors Influencing Financial Distress in Jakarta Islamic Index (JII) Companies Listed on the Indonesia Stock Exchange, 2014-2019 Agryadini, Roselika; Afrizal, Afrizal; Jumaili, Salman
Jurnal Cakrawala Akuntansi Vol. 15 No. 1 (2023): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v15i1.46753

Abstract

This study was conducted to determine the effect of price earning ratio, inventory turn over (ITO), audit committee size, frequency of audit committee meetings, inflation, and exchange rates on financial distress in Jakarta Islamic Index (JII) companies listed on the Indonesia Stock Exchange. 2014-2019 period. The independent variables used in this study are price earning ratio, inventory turn over (ITO), audit committee size, frequency of audit committee meetings, inflation, and exchange rates. The dependent variable in this study is financial distress. This type of research is quantitative research. The population in this study is the Jakarta Islamic Index (JII) companies listed on the Indonesia Stock Exchange for the 2014-2019 period. The sample in this study was taken using purposive sampling method with a total sample of 11 companies. The data analysis used in this study is multiple linear regression analysis with the help of the SPSS program. The data in this study are secondary data obtained from the official website of IDX. The results of this study indicate that the frequency of audit committee meetings has a significant negative effect on financial distress, and the price earnings ratio has a significant positive effect on financial distress. Meanwhile, inventory turnover, audit committee size, inflation and exchange rate have no significant effect on financial distress
The Effect Of Corporate Governance, Company Size On Financial Statement Fraud In Banking Companies Kurnia, Zirda; Yuliusman, Yuliusman; Yustien, Reni
Jurnal Cakrawala Akuntansi Vol. 15 No. 1 (2023): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v15i1.46755

Abstract

This research entitled the effect of corporate governance and firms size to financial statement fraud in banking companies on Indonesia Stock Exchange in period 2014-2018. There is a scandal (gap fenomenon) in financial companies relate to the manipulation financial statement that occurred in 2018. Some of the supported studies conducted research on the effect of corporate govenance and firms size to financial statement fraud of the results in this research show conclusions that are relatively inconsistent with each other (research gap). This research aimed to determine empirically the effect of corporate governance and firms size to financial statement fraud in banking companies on Indonesia Stock Exchange in period 2014-2018. The population in this research are banking companies on Indonesia Stock Exchange in period 2014-2018. The sampling method used is purposive sampling with the number of samples is 35 companies. The analysis method use in this research is multinomial logistik regression with SPSS software version 22.0 for windows. The result of this research concluded that (1) the board of commissioners, independent commissioners, audit committees, the effectiveness of internal audit, and firms size simultaneously have effect to fraudulent financial statements (2) the board of commissioners, independent commissioners, and firms size partially have affect to fraudulent financial statements (3) audit committees and the effectiveness of internal audit have no effect to fraudulent financial statements.
The Effect Of Audit Tenure And Auditor Rotation On Audit Quality (Empirical Study of Telecommunication sub-sector service companies on the IDX in 2013-2018) Abdullah, Adam; Rahayu, Sri; Yetti, Susfa
Jurnal Cakrawala Akuntansi Vol. 15 No. 2 (2023): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v15i2.46756

Abstract

This study aims to see how the effect of audit tenure and auditor rotation on audit quality in telecommunication sub-sector service companies on the IDX. Audit tenure is measured by looking at the engagement period undertaken by KAP and its clients by using a value of 1 in the first year and adding one for the following years. Auditor rotation will be measured using a dummy scale that assesses whether or not there is a change of auditors in the audit process, and for audit quality in this study, it will be assessed through whether or not the hood is affiliated with the big four hood. This study uses a sample of telecommunication sub-sector service companies listed on the IDX. This study uses a nonprobability sampling method, while the sampling method to be used is purposive sampling. Nonprobability sampling means that it is a sampling technique that does not provide equal opportunities/opportunities for each element or member of the population to be selected as a sample. Purposive sampling technique is a sampling technique that aims to take samples from a population based on certain criteria. The sample used was 5 companies with a total of 30 samples. The data analysis technique in this study is descriptive statistics and logistic regression analysis. The results of hypothesis testing are as follows. to determine whether audit tenure, auditor rotation, simultaneous and partial effects on audit quality, and how much influence audit tenure and auditor rotation have on audit quality.
The Impact Of The Implementation Of Good Corporate Governance (GCG) Components On Islamic Banking Performance (Study on Islamic Commercial Banks in BI) Saraswati, Leli; Mukhzarudfa, Mukhzarudfa; Setiawan, Dedi
Jurnal Cakrawala Akuntansi Vol. 15 No. 2 (2023): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v15i2.46757

Abstract

This study aims to analyze the influence of good corporate governance components—specifically the board of commissioners, sharia supervisory board, audit committee, and institutional ownership—on the performance of Islamic banks. The research focuses on Islamic commercial banks in Indonesia over the 2014–2018 period. The data were obtained from the annual reports of selected banks using a purposive sampling method. A multiple linear regression approach was employed, supported by classical assumption tests and hypothesis testing through regression analysis. The findings indicate that the combined implementation of good corporate governance components has a significant effect on the performance of Islamic banks. Among the individual variables, the audit committee shows a strong association with improved bank performance, highlighting the importance of oversight functions in supporting operational efficiency and accountability. In contrast, the board of commissioners, sharia supervisory board, and institutional ownership did not individually show a meaningful impact on performance during the observed period. The implications of this study suggest that while governance mechanisms are crucial, their effectiveness may vary depending on the role and function of each component. Strengthening the role of audit committees in Islamic banking could enhance financial discipline and transparency. Furthermore, regulatory bodies and stakeholders may need to reassess the effectiveness of other governance elements to better align them with the unique principles of sharia banking. These insights contribute to a deeper understanding of governance dynamics in Islamic financial institutions and support efforts to improve corporate governance practices in the sector.
The Influence of Capital Expenditure, Economic Growth, and Fiscal Stress on Local Government Financial Performance Susanti, Susi; Sam, Iskandar; Yudi, Yudi
Jurnal Cakrawala Akuntansi Vol. 17 No. 1 (2025): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v17i1.46767

Abstract

This study investigates the influence of capital expenditure, economic growth, and fiscal stress on the financial performance of Regency/City Governments in Jambi Province from 2017 to 2023. The background of this research lies in the disparity of financial performance across regions and the growing fiscal pressures faced during and after the COVID-19 pandemic. Using a quantitative approach, the study employed secondary data from the Audit Reports of the Supreme Audit Agency and analyzed them through multiple regression analysis. The findings reveal that capital expenditure and fiscal stress have a positive and significant effect on regional financial performance, while economic growth does not significantly influence it. These results suggest that local governments’ financial outcomes are more sensitive to internal fiscal management than to macroeconomic changes. The study implies that increasing capital investment and effectively managing fiscal stress can enhance financial performance, and offers recommendations for policy and future research to support sustainable regional financial governance.
The Influence of Human Resource Competence, Accounting Information Systems, Financial Management Accountability, and Audit Quality on the Quality of Financial Reports at PT. Bahari Gembira Ria Nurmadia, Nurmadia; Afrizal, Afrizal; Erwati, Misni
Jurnal Cakrawala Akuntansi Vol. 17 No. 2 (2025): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v17i2.46871

Abstract

This study aims to analyze and empirically examine the influence of Human Resource Competence, Accounting Information Systems, Financial Management Accountability, and Audit Quality on the Quality of Financial Reports at PT. Bahari Gembira Ria. The research employs a quantitative approach with a total of 45 respondents, and data were collected through the distribution of questionnaires. Data analysis methods include Statistical Analysis, Outer Model, Inner Model, and Hypothesis Testing using Partial Least Squares (PLS) analysis assisted by SmartPLS software version 4.1.1.2. The proposed hypotheses state that Human Resource Competence, Accounting Information Systems, Financial Management Accountability, and Audit Quality affect the Quality of Financial Reports. The results indicate that partially, Human Resource Competence and Accounting Information Systems do not affect the Quality of Financial Reports, whereas Financial Management Accountability and Audit Quality have a significant effect. Simultaneously, Human Resource Competence, Accounting Information Systems, Financial Management Accountability, and Audit Quality collectively influence the Quality of Financial Reports at PT. Bahari Gembira Ria.
The Influence of Wealth, Intergovernmental Revenue, Economic Growth, and Audit Opinion BPK on the Financial Performance of Regency/City Governments in Jambi Province for the Period 2020–2023 Lubis, Daniel Siswanto; Sam, Iskandar; Silvera, Dica Lady
Jurnal Cakrawala Akuntansi Vol. 17 No. 1 (2025): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v17i1.47052

Abstract

This study aims to examine the effect of Wealth, Intergovernmental Revenue, Economic Growth, and BPK Audit Opinion on the Financial Performance of Regency/City Governments in Jambi Province for the period 2020–2023. This research employs a quantitative approach using secondary data obtained from the Audit Board of the Republic of Indonesia (BPK) Representative Office in Jambi Province and the Central Bureau of Statistics of Jambi Province. Data were collected through documentation and processed using SPSS version 30. The results show that Wealth, Intergovernmental Revenue, Economic Growth, and BPK Audit Opinion simultaneously affect the financial performance of local governments. Partially, Wealth has a significant positive effect, while Intergovernmental Revenue has a significant negative effect. Meanwhile, Economic Growth and BPK Audit Opinion have no significant impact. These findings imply that local governments should focus on enhancing the management of regional assets to improve financial performance and reduce dependency on intergovernmental transfers to strengthen fiscal independence and effectiveness. Additionally, the lack of significant influence from Economic Growth and Audit Opinion indicates that macroeconomic indicators and audit outcomes alone may not be sufficient drivers of financial performance without strong internal financial governance

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